Double Taxation Relief Manual

Slovak Republic: Agreement

In Statement of Practice SP5/93 (published on 19 March 1993) the, United Kingdom Inland Revenue made the following announcement on the status of the double taxation agreement entered into with Czechoslovakia on 5 November 1990 (SI 1991/2876)

`….Following the dissolution of the Czech and Slovak Federal Republic and the recognition of the Czech Republic and the Slovak Republic by the United Kingdom as sovereign, independent states, the Board of Inland Revenue have been advised that the Czech Republic and the Slovak Republic have committed themselves to continue to honour all the international obligations of the former Federal Republic and that the provisions of the United Kingdom/Czechoslovakia Double Taxation Convention will be treated as remaining in force between the United Kingdom and, respectively, the Czech Republic and the Slovak Republic.’

If using the HMRC Intranet, the agreement with Czechoslovakia can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Double taxation treaties A to Z” will provide a link to the treaty.